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GRV Packages Private Limited vs State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT) — Article 226 | Madras High Court Sets Aside Cancellation of Industrial Plot Allotment and Grants Eight Weeks for Payment of Balance Plot Cost
Facts of the
CaseGRV Packages
Private Limited, a private limited company incorporated in the year 2021, was
promoted by its shareholders for establishing a small-scale industry for
manufacturing corrugated boxes used...
Tvl. Velmani Crusher vs Commissioner of Commercial Taxes & Another – Madras High Court Allows Revival of Cancelled GST Registration for Non-Filing of GSTR-3B Returns Subject to Tax, Interest, Fine/Fee and Return Compliance | Section 29 of CGST/TNGST Act
Facts of the
CaseThe petitioner, Tvl.
Velmani Crusher, was a registered person under the GST law. The petitioner
failed to file GSTR-3B returns for a period of six months.Consequently, the
second respondent, namely t...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Nitin Enterprises – Refund of Education Cess and Secondary & Higher Education Cess; Revenue Appeal under Section 35G of the Central Excise Act, 1944 Dismissed to Maintain Parity with Coordinate Bench Judgment
Facts of the
CaseThe Commissioner
of Central GST and Central Excise, Jammu and Kashmir, Jammu filed the present
appeal before the High Court under Section 35G of the Central Excise Act,
1944 against an order passed b...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Gaurav Agro-Chem Industries — High Court Dismisses Section 35G Appeal on Education Cess and Secondary & Higher Education Cess Refund, Following Earlier Coordinate Bench Judgment
Facts of the
CaseThe Commissioner
of Central GST and Central Excise (Jammu and Kashmir), Jammu filed the present
appeal under Section 35G of the Central Excise Act, 1944 against an
order passed by the Customs, Excise...
Jai Hind Mining and Infrastructure Pvt. Ltd. vs Chief Commissioner of GST & Central Excise & Others — Delay in Revocation Application Condoned Under Proviso to Rule 23 of CGST Rules; GST Portal to Be Opened for Filing Return
Facts of the
CaseThe Petitioner, Jai Hind Mining and Infrastructure
Pvt. Ltd., approached the High Court of Orissa in relation to delay in filing
an application for revocation and the consequential difficulty in filin...
Teena Abraham vs Agi Ambotty Thomas – Kerala High Court Allows Transfer of Divorce Proceedings for Convenience of Homemaker Mother and Consolidation of Connected Family Cases | Tr.P.(C) No. 611 of 2022
Facts of the
CaseThe petitioner, Teena Abraham, filed the
Transfer Petition (Civil) seeking transfer of O.P.(Div) No. 153/2022
from the Family Court, Kollam to the Family Court, Mavelikkara.The petitioner stated that ...
M/s. Sharma Construction Works vs Additional Commissioner (Appeals), CGST, CX & Customs & Another – Delay in Revocation Application Condoned Under Proviso to Rule 23 of OGST Rules; GST Portal Directed to Be Opened for Filing Return
Facts of the
CaseM/s. Sharma Construction Works approached the High
Court of Orissa in W.P.(C) No. 21620 of 2022 in connection with the delay in
invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rul...
W.P. No. 23125 of 2022 vs State Government Authorities – High Court Directs Release of Admitted Outstanding Payment of ₹1,13,96,436 Within Eight Weeks Under Article 226; Bills Pending With Finance Department After GST and Income-Tax Deductions
Facts of the
CaseThe petitioner filed the writ petition under
Article 226 of the Constitution of India seeking a declaration that the
respondents’ inaction in releasing payment of ₹1,13,96,436 was arbitrary and
i...
City Steels vs State of Assam & Ors. – Unpaid Contractor Bills Cannot Be Withheld Merely for Absence of Technical Sanction or Delayed Verification | Article 226 of the Constitution of India
Facts of the
CaseThe petitioner, City Steels, was issued multiple
supply orders dated 10 July 2017 by the concerned Forest Department authorities
for supply of specified materials. The supply orders included items suc...
M/s J.B. Enterprise vs State of Assam & Ors. – Unpaid Contractor Bills Cannot Be Withheld Merely for Absence of Technical Sanction or Delayed Verification | Article 226
Facts of the
CaseThe petitioner, M/s J.B. Enterprise, was
issued various supply orders dated 10.07.2017 by the concerned Forest
Department authorities for supply of materials including plastic mesh wire
(Tuflex) of s...